Ultimo Co.operates three production departments as profit centers.The following information is available for its most recent year.Department 1's contribution to overhead as a percent of sales is: 
Definitions:
Determinant
A mathematical concept referring to a scalar value that can be calculated from the elements of a square matrix, often used to solve systems of linear equations.
Shortage
A situation where the demand for a product or service exceeds the available supply at a particular price.
Supply Curve
A graphical representation showing the relationship between the price of a good or service and the quantity of it that suppliers are willing to provide at that price.
Ticket Scalpers
Individuals who purchase tickets to events at face value and then sell them at a higher price, typically without authorization, aiming to profit from the high demand.
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